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2011 (5) TMI 1070 - ITAT AHMEDABADExtract: .......efore us. In the result, department’s appeal as well as CO are dismissed. 15. In the result, both the department’s appeals are dismissed. CO in the case of Smt. Seema Ajay Ranka is partly allowed for statistical purpose. CO in the case of the assessee, Dr. Ajay Ranka is however dismissed. Order pronounced in Open Court on 31st May, 2011
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